Canada GST/HST Invoice: Requirements and Free Template
Updated
If your business is registered for GST/HST in Canada, your invoices need specific information so your business customers can claim back the tax as input tax credits. What's required depends on the invoice amount. This guide explains the CRA's requirements, the GST/HST rates by province, and how to show PST or QST, with a full example.
What the CRA requires, by invoice total
Under $100: your business or trading name, the invoice date and the total amount payable.
$100 to $499.99, also: your GST/HST registration number, and the GST/HST charged, either as a separate amount or with a note that the total includes GST/HST and at what rate.
$500 or more, also: the customer's name or trading name, the payment terms, and a description of each item sold.
Source: the CRA's input tax credit information requirements. Check canada.ca for the current rules.
Who charges GST/HST
You charge GST/HST only if you're registered with the Canada Revenue Agency. Most businesses have to register once their taxable revenue passes $30,000 over four consecutive calendar quarters, the small supplier limit. Below it, you can register voluntarily, for example to claim input tax credits on your own expenses.
If you're not registered, send a normal invoice without GST/HST and without a GST/HST number. See how to make an invoice for what to include, or our freelance invoice guide if you work for yourself.
What to put on a GST/HST invoice
To keep it simple, put all of these on every invoice, whatever the amount. That way your invoices always meet the $500+ level:
- Your business name (or trading name) and address
- Your GST/HST registration number, for example 123456789 RT0001
- A unique invoice number and the invoice date
- The customer's name (or trading name) and address
- A description of each product or service
- The price of each item and the subtotal before tax
- The GST or HST rate and amount, shown separately
- The total amount payable
- The payment terms, for example Net 30, and the due date
If some items are taxable and others are zero-rated or exempt, make clear which items the GST/HST applies to.
GST/HST rates by province
| Province or territory | Tax | Rate |
|---|---|---|
| Ontario | HST | 13% |
| Nova Scotia | HST | 14% |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST | 15% |
| Alberta, Yukon, Northwest Territories, Nunavut | GST | 5% |
| British Columbia, Manitoba, Saskatchewan | GST + provincial sales tax | 5% GST (PST/RST separate) |
| Quebec | GST + QST | 5% GST (QST separate) |
Rates at the time of writing. Rates change from time to time, so confirm them with the CRA's GST/HST rates and calculator. As a rule, you charge the rate of the province where the supply is made, usually where your customer receives the goods or services.
Invoices with PST or QST
British Columbia (PST), Manitoba (RST), Saskatchewan (PST) and Quebec (QST) have their own sales taxes, run separately from GST. If you're registered for one of them:
- Show the GST and the provincial tax as separate amounts. Your customer can only claim the GST back from the CRA.
- In Quebec, also show your QST registration number next to your GST/HST number.
- Check the provincial rules on what the provincial tax applies to: it isn't always the same as GST.
GST/HST invoice example
An Ontario web designer, registered for GST/HST, invoices an Ontario client. HST at 13% applies to everything:
Maple Pixel Studio
401 King St W, Toronto, ON M5V 2T6
[email protected]
GST/HST No: 123456789 RT0001
INVOICE
# 0218
Bill To:
Lakeview Dental Clinic
120 City Centre Dr, Mississauga, ON L5B 3C1
| Item | Quantity | Rate | Amount |
|---|---|---|---|
| Website redesign, 8 pages | 1 | $3,200.00 | $3,200.00 |
| Website maintenance (months) | 3 | $150.00 | $450.00 |
| Stock photo licences | 5 | $20.00 | $100.00 |
Notes:
All amounts in Canadian dollars (CAD). Please pay by e-Transfer or bank transfer by the due date. Thank you!
- Subtotal:
- $3,750.00
- HST (13%):
- $487.50
- Total:
- $4,237.50
- Balance Due:
- $4,237.50
At $4,237.50 it's over $500, so it needs everything on the CRA's list: the supplier's name and GST/HST number, the date, the client's name, payment terms, a description of each item, the HST charged ($487.50, shown separately) and the total.
How to make one with invoices.net
-
Add your GST/HST number
Type your business name, address and GST/HST registration number in the From box. In Quebec, add your QST number too.
-
Choose CAD and rename the tax
Pick CAD from the Currency menu. Add tax, rename Tax to HST or GST, and enter the rate, for example 13% for Ontario.
-
Add PST or QST if you charge it
The template has one tax line, so use it for GST. For PST or QST, rename Shipping to PST (7%) or QST (9.975%) and enter the amount. It's added to the total without being taxed again, and both taxes appear separately.
-
Fill in the rest and download
Add your client, payment terms and items, check the totals, and download the PDF. Keep a copy for at least six years.
This guide is general information, not tax advice. For your situation, check canada.ca or speak to an accountant.
Frequently asked questions
Do I have to charge GST/HST?
Only if you are registered for GST/HST. Most businesses must register once their taxable revenue goes over $30,000 in four consecutive calendar quarters (the small supplier limit). Below that, registering is optional. If you are not registered, do not charge GST/HST or show a GST/HST number.
Which GST/HST rate do I charge?
Generally the rate of the province or territory where the supply is made, which for most sales is where your customer receives the goods or services, not where your business is. Check the CRA's place of supply rules for your situation.
What is a GST/HST number?
It is your 9-digit business number from the CRA followed by RT and a 4-digit reference, for example 123456789 RT0001. You get it when you register for GST/HST, and it must appear on invoices of $100 or more.
Why does my customer need the GST/HST details on my invoice?
GST/HST-registered businesses claim back the tax they pay as input tax credits (ITCs). To claim them, they need invoices with the information the CRA requires, which depends on the amount. Missing details can stop your customer from claiming.
How do I show GST and PST on the same invoice?
Show them as separate amounts, because they are separate taxes. Your customer can only claim GST/HST back as an input tax credit, so the GST amount has to be clear. In Quebec, also show your QST registration number and the QST separately.
Do I charge GST/HST to customers outside Canada?
Most goods exported and many services supplied to non-residents are zero-rated, so you charge 0%. The rules depend on what you supply, so check the CRA's guidance on exports.
How long do I need to keep invoices?
Keep your business records, including invoices issued and received, for at least six years from the end of the tax year they relate to.
Can I make a GST/HST invoice for free?
Yes. Use the free invoice template on invoices.net: add your GST/HST number, choose CAD, rename Tax to GST or HST with your rate, and download a PDF. No sign-up needed.
Related guides
- Australia Tax InvoiceThe ATO's tax invoice requirements, GST at 10%, invoices without GST, and an example.
- India GST InvoiceMandatory fields under Rule 46, CGST/SGST vs IGST, HSN/SAC codes, with an example.
- Contractor InvoiceLabor and materials, deposits, change orders and progress billing for contractors and trades.
- Photography InvoiceSession fees, retainers, deliverables and usage rights for photographers.
- Consulting InvoiceHourly, day-rate and retainer billing, expenses and POs for consultants.
- Cleaning InvoicePer-visit and monthly billing, extras and recurring clients for cleaning businesses.